THE SATURDAY CLUB LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3

OD – 1 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE

IA NO. GA/3/2024 ITA/135/2019 THE SATURDAY CLUB LTD Vs PRINCIPAL COMMISSIONER OF INCOME TAX-3

BEFORE : THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM

And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 15th January, 2025

Appearance : Mr. R.K. Murarka, Sr. Adv. Ms. Sutapa Roy Chowdhury, Adv. Ms. Aratrika Roy, Adv. . . .for the appellant.

Mr. Prithu Dudheria, Adv. …for the respondent.

The Court : We have heard Mr. R.K. Murarka, learned senior advocate appearing for the appellant/assessee and Mr. Prithu Dudheria, learned senior standing counsel appearing for the respondent/revenue. The learned Registrar, Original Side, has submitted a report dated January 13, 2025 stating that the original record relating to GA/3/2024 could not be traced out. The learned senior advocate appearing for the appellant has furnished a copy of the same and the said copy be treated as the original till

the original application is traced out. The copy of the affidavit in opposition is available and today, the assessee has filed the affidavit in reply. List the matter on 22nd January, 2025.

(T.S. SIVAGNANAM)

(CHIEF JUSTICE)

(HIRANMAY BHATTACHARYYA, J.)

S.Das/ AR[CR]